#Section 147
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5,090 articlesIncome Tax
Income Tax
Subsequent revisional order tends to be invalid as original re-assessment order passed invalidly
Income Tax
Income Tax
Reassessment proceedings without issuance of notice u/s 143(2) is bad in law
Income Tax
Income Tax
Provisions of section 68 inapplicable in absence of maintenance of any books of accounts
Income Tax
Income Tax
Fresh adjudication directed to verify service of notice of legal heir after death of assessee
Income Tax
Income Tax
Reassessment Notice on Non-Existing Company is not legally Tenable
Income Tax
Income Tax
Reassessment unsustainable if full & true material disclosure during original assessment
Income Tax
Income Tax
Fresh return filing not required if already filed return is to be treated for reassessment
Income Tax
Income Tax
Fate of section 148 Notices for AY 2013-14 and AY 2014-15 still hanging
Income Tax
Income Tax
Without fresh tangible material reassessment of earlier Assessment is unsustainable
Income Tax
Income Tax
Reassessment of Income under Income Tax Act, 1961 as Per Finance Act, 2021
Income Tax
Income Tax
Reopening on reasoning that another director has disclosed income differently is unsustainable
Income Tax
Income Tax
Reopening unsustainable as post assessment there was no change in law and no new material came on record
Income Tax
Income Tax
Reopening of assessment unsustainable in absence of any failure on part of assessee
Income Tax
Income Tax
